Research On Export Tax Rebate Policy And China's Exports

Export tax rebates is one of China's fiscal policy, it began to recover in 1985 to implement. After several major adjustments to our tax system has become an important component of the system and macro-control measures. Over the years, the export tax rebate governance plays an important role in supporting and encouraging the development of China's exports. In recent years, the export tax rebate has played an important role in optimizing the industrial structure, adjust the product structure, and optimizing resource allocation is very important.The international financial crisis to make China's exports received in the form of the severely affected. In 2008 China raised export tax rebate rate of three times. Intercepted in June 2009, China has seven times in batches to adjust export tax rebate policy. Into 2010, as the world economy rebound and show the cumulative effect of various policies, China's economic form improved. But it is difficult to restore to its original condition. In particular, exports have been seriously challenged, recover will take time. Given the current economic form, how to effectively make good use of export tax rebate policy to serve our economic development services, is before us in a real problem.The paper describes the development process of China's export tax rebate and the status quo, pointing out that China's export tax rebates are the main problems. Then the export tax rebate policy for international comparative study of China's export tax rebate put forward a sound insight. Through the 1985-2008 calendar years, data collation, the establishment of mathematical models, empirical analysis of factors affecting exports come to an increase in the amount of export tax rebates will be directly contribute to the growth of foreign trade export volume. Years 1980-2009 through the examples of goods disaggregated data, analysis of the export tax rebate on China's export structure of the optimization process. And then the textile industry, for example, using data validation a new round of export tax rebate adjustment of the camera the impact of the textile industry.Finally, in the financial crisis, international background, the proposed reform of export tax rebate policy recommendations:First, improving China's export tax rebate system; Second, the regulatory role played by tax-neutral to promote exports; Third, play a relevant role in supporting policy mix. The ultimate goal is to achieve a common regulation of foreign trade exports and economic growth effects.